- 7 June: new tax treaty signed with UK
- 7 June: Bill n°8023 implementing new tax treaty and protocol - signed on 13 December 2021 - with Ghana introduced in Luxembourg parliament
- 7 June: Bill n°8021 implementing new tax treaty – signed on 29 September 2021 - with Rwanda introduced in Luxembourg parliament
- 31 May: Luxembourg parliament voted to approve Bill n°7965 implementing protocol - signed on 31 August 2021 - amending tax treaty with Belgium
- 10 February: new tax treaty (including provisions of OECD Tax Convention and BEPS provisions) signed with Colombia
- 9 February: Bill n°7965 implementing protocol - signed on 31 August 2021 - amending tax treaty with Belgium introduced in Luxembourg parliament
- 13 January: new tax treaty (including provisions of OECD Tax Convention and BEPS provisions) signed with Cabo Verde
- 6 January: Bill n°7944 implementing new tax treaty - signed on 29 June 2021 - with Ethiopia introduced in Luxembourg parliament
Out-Law / Your Daily Need-To-Know
Luxembourg has developed a strong network of double tax treaties (DTTs) over the years, supporting its role as a major centre of international trade and investment.
Situated at the crossroads of Europe, the Grand Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of cross border trade and investment – particularly in the fields of banking and finance, investment funds and holding companies. To mitigate the risks of double taxation for businesses, it has entered into comprehensive double tax treaties with over 80 jurisdictions.
The Grand Duchy treaty partners are among the most industrialised countries including all of the EU states. As with most bilateral agreements, these treaties are designed and balanced to address a specific economic context. Given their nature, tax treaties are constantly negotiated and updated to the latest international standards.
Alongside the individual tax treaties, Luxembourg has endorsed the international standard of exchange of information upon request embodied in article 26-5 of the Organisation for Economic Cooperation and Development (OECD) model tax convention. It adopted the standard on 13 March 2009.
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2022
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2021
- 22 December: Law of 17 December 2021 implementing tax treaty - signed on 11 December 2007 - and protocol - signed on 25 March 2021 - amending tax treaty with Kuwait published (Memorial A 922, 22 December 2021)
- 14 December: agreement between Luxembourg and France with regard to teleworking conditions extended until 31 March 2022 (suspension of the limit of days of teleworking for cross-border workers)
- 13 December: new tax treaty (including provisions of OECD Tax Convention and BEPS provisions) signed with Ghana
- 10 December: agreement between Luxembourg and Belgium with regard to teleworking conditions extended until 31 March 2022 (suspension of the limit of days of teleworking for cross-border workers)
- 2 December: agreement between Luxembourg and Germany with regard to teleworking conditions extended until 31 March 2022 (suspension of the limit of days of teleworking for cross-border workers)
- 29 September: new tax treaty (including provisions of OECD Tax Convention and BEPS provisions) signed with Rwanda
- 22 September: agreement between Luxembourg and Belgium with regard to teleworking conditions extended until 31 December 2021 (suspension of the limit of days of teleworking for cross-border workers)
- 13 September: agreement between Luxembourg and France with regard to teleworking conditions extended until 31 December 2021 (suspension of the limit of days of teleworking for cross-border workers)
- 6 September: agreement between Luxembourg and Germany with regard to teleworking conditions extended until 31 December 2021 (suspension of the limit of days of teleworking for cross-border workers)
- 31 August: Luxembourg and Belgium decided to extend to 34 days the number of days that cross-border workers can work from home without being subject to taxes by the Belgian authorities as of 2022
- 28 July: Bill n°7867 implementing the tax treaty - signed on 11 December 2007 - and protocol - signed on 25 March 2021 - amending tax treaty with Kuwait introduced in Luxembourg parliament
- 9 July: tax treaty with Botswana - signed on 19 September 2018 - in force as of 6 July (Memorial A 513, 9 July 2021)
- 29 June: new tax treaty (including provisions of OECD Tax Convention and BEPS provisions) signed with Ethiopia
- 15 June: agreement between Luxembourg and France with regard to teleworking conditions extended until 30 September 2021 (suspension of the limit of days of teleworking for cross-border workers)
- 11 June: agreement between Luxembourg and Belgium with regard to teleworking conditions extended until 30 September 2021 (suspension of the limit of days of teleworking for cross-border workers)
- 25 March: protocol amending the tax treaty - signed on 11 December 2007 - between Luxembourg and Kuwait, including exchange of information and OECD's BEPS provisions, signed by both parties
- 9 March: agreement between Luxembourg and France with regard to teleworking conditions extended until 30 June 2021 (suspension of the limit of days of teleworking for cross-border workers).
- 9 March: protocol amending tax treaty with Russia - signed on 6 November 2020 - in force as of 5 March (Memorial A 178, 9 March 2021)
- 5 March: agreement between Luxembourg and Belgium with regard to teleworking conditions extended until 30 June 2021 (suspension of the limit of days of teleworking for cross-border workers)
- 26 February: law implementing protocol - signed on 6 November 2020 - amending tax treaty with Russia published (Memorial A 159, 26 February 2021)
- 25 February: protocol amending tax treaty with France - signed on 10 October 2019 - in force as of 18 February 2021 (Memorial A 151, 25 February 2021)
- 9 February: Bill n°7725 implementing protocol - signed on 6 November 2020 - amending tax treaty with Russia approved by Luxembourg parliament
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2020
- 7 December: agreement between Luxembourg and Belgium with regard to teleworking conditions extended until 31 March 2021 (suspension of the limit of days of teleworking for cross-border workers)
- 7 December: agreement between Luxembourg and France with regard to teleworking conditions extended until 31 March 2021 (suspension of the limit of days of teleworking for cross-border workers)
- 27 November: Bill n°7725 implementing protocol - signed on 6 November 2020 - amending tax treaty with Russia introduced in Luxembourg parliament
- 23 November: protocol amending tax treaty with Kazakhstan in force as of 6 November 2020 (Memorial A 925, 23 November 2020).
- 17 November: 'amicable agreement' signed by Luxembourg and Russia amending tax treaty for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital through the multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting ('multilateral convention')
- 9 November: 'amicable agreement' signed by Luxembourg and Czech Republic relating to amendments of the tax treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital through the multilateral convention
- 6 November: protocol signed by Luxembourg and Russia amending the tax treaty signed on 23 June 1993
- 7 October: agreement between Luxembourg and Germany with regard to teleworking conditions extended until 31 December 2020 (suspension of the limit of days of teleworking for cross-border workers).
- 25 August: Law of 14 August implementing new tax treaty - signed on 19 September 2018 - with Botswana published (Memorial A 709, 25 August 2020)
- 25 August: Law of 14 August implementing protocol - signed on 14 October 2019 - amending tax treaty with Kazakhstan published (Memorial A 708, 25 August 2020)
- 24 August: agreement between Luxembourg and France with regard to teleworking conditions extended until 31 December 2020 (suspension of the limit of days of teleworking for cross-border workers)
- 24 August: agreement between Luxembourg and Belgium with regard to teleworking conditions extended until 31 December 2020 (suspension of the limit of days of teleworking for cross-border workers)
- 22 July: Bill n°7616 implementing protocol - signed on 3 May 2012 - amending tax treaty with Kazakhstan approved by Luxembourg parliament
- 22 July: Bill n°7615 implementing new tax treaty - signed on 19 September 2018 - with Botswana approved by Luxembourg parliament
- 3 July: agreement between Luxembourg and Germany with regard to teleworking conditions extended until 31 August 2020 (suspension of the limit of days of teleworking for cross-border workers)
- 24 June: agreement between Luxembourg and France with regard to teleworking conditions extended until 31 August 2020 (suspension of the limit of days of teleworking for cross-border workers)
- 22 June: agreement between Luxembourg and Belgium with regard to teleworking conditions extended until 31 August 2020 (suspension of the limit of days of teleworking for cross-border workers)
- 10 June: Bill n°7616 implementing protocol – signed on 03 May 2012 - amending tax treaty with Kazakhstan introduced in Luxembourg parliament
- 10 June: Bill n°7615 implementing new tax treaty – signed on 19 September 2018 - with Botswana (including provisions of OECD Tax Convention) introduced in Luxembourg parliament
- 19 May: 'amicable agreement' signed by Luxembourg and Belgium with regard to teleworking conditions (suspension of the limit of days of teleworking for cross-border workers until 30 June 2020), in response to Covid-19 crisis
- 6 April: Law of 25 March 2020 implementing protocol amending new tax treaty with France published (Memorial A 245, 06 April 2020)
- 3 April: 'amicable agreement' signed by Luxembourg and Germany with regard to teleworking conditions (suspension of the limit of days of teleworking for cross-border workers), in response to Covid-19 crisis
- 19 March: protocol signed by Luxembourg and France with regard to teleworking conditions (suspension of the limit of days of teleworking for cross-border workers), in response to Covid-19 crisis
- 16 March: protocol signed by Luxembourg and Belgium with regard to teleworking conditions (suspension of the limit of days of teleworking for cross-border workers), in response to Covid-19 crisis
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2019
- 23 December: Law of 20 December 2019 implementing double tax treaty with Argentina published (Memorial A 871, 23 December 2019)
- 16 December: Bill n°7505 implementing protocol amending new tax treaty with France introduced in Luxembourg parliament
- 11 December: Bill n°7492 implementing new tax treaty - signed on 13 April 2019 - with Argentina approved by Luxembourg parliament
- 23 October: Bill n° 7492 implementing new tax treaty with Argentina (including provisions of OECD Tax Convention) introduced in Luxembourg parliament
- 10 October: protocol amending new tax treaty with France signed
- 25 September: new tax treaty with France in force as of 19 August 2019 and applicable as of 1 January 2020 (Memorial A 636, 25 September 2019)
- 16 September: protocol on exchange of information with the US in force as of 9 September 2019 and applicable as of 1 January 2020 (Memorial A 606, 16 September 2019)
- 03 September: protocol on exchange of information with Uzbekistan in force as of 26 July 2019 and applicable as of 1 January 2020 (Memorial A 583, 03 September 2019)
- 30 July: new tax treaty with Kosovo in force as of 23 July 2019 and applicable as of 1 January 2020 (Memorial A 522, 30 July 2019)
- 12 July: Law of 12 July implementing new double tax treaty with France, double tax treaty with Kosovo and two protocols to tax treaties with Belgium and Uzbekistan published (Memorial A 495, 12 July 2019)
- 02 July: Bill n°7390 approved by Luxembourg parliament. This bill implemented a new double tax treaty - signed on 20 March 2018 - with France replacing the previous treaty that was signed on 1 April 1958; implemented a double tax treaty - signed on 8 December 2017 - with Kosovo for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance (including provisions of OECD Tax Convention); and implemented two protocols to the tax treaties with Belgium (signed on 5 December 2017) and Uzbekistan (signed on 18 September 2017)
- 13 April: new tax treaty (including provisions of OECD Tax Convention, latest developments regarding ATAD and BEPS) signed with Argentina
- 14 February: new tax treaty (signed on 20 March 2018) ratified by France
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2018
- 19 September: new tax treaty (including provisions of OECD Tax Convention) signed with Botswana
- 18 July: new tax treaty with Cyprus in force as of 8 June 2018 and applicable as of 1 January 2019 (Mémorial A 597, 18 July 2018)
- 14 June: new tax treaty with Senegal in force as of 14 June 2018 and applicable as of 1 January 2019 (Mémorial A 516, 22 June 2018 )
- 20 April: Law of 17 April implementing double tax treaty with Cyprus (including provisions of OECD Tax Convention) published (Mémorial A 267, 20 April 2018). The double tax treaty will enter into force on 1 January 2019 but official publication not yet available
- 22 March: Bill n° 7226 implementing a double tax treaty – signed on 8 May 2017 - with Cyprus (including provisions of OECD Tax Convention) approved by Luxembourg parliament
- 20 March: new double tax treaty (DTT) signed by Luxembourg and France, replacing the double tax treaty that was signed on 1 April 1958. The new DTT will incorporate the latest OECD approach (reflected in the 2017 version of the OECD Model Tax Convention and in the Multilateral Convention to Implement Tax Treaty Related Measures), including: particular new rules for the taxation of cross-border payments (such as dividends, interest and royalties); important changes regarding the taxation of real estate investments made by Luxembourg companies through dedicated French investment vehicles; and redefining what constitutes a 'permanent establishment' for the purpose of the DTT. The DTT will enter into force once both Luxembourg and French governments complete the ratification process, and could be applicable from 1 January 2019.
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2017
- 20 December: Bill n° 7226 implementing new tax treaty with Cyprus (including provisions of OECD Tax Convention) introduced in Luxembourg parliament
- 8 December: new tax treaty (including provisions of OECD Tax Convention) signed with Kosovo
- 5 December: amending Protocol signed by Luxembourg and Belgium to existing tax treaty regarding taxation of cross-border workers, including mutual agreement concluded on 16 March 2015
- 1 December: new tax treaty (including provisions of OECD Tax Convention) signed with Cyprus in May approved by Luxembourg government
- 19 September: protocol on exchange of information on request signed with Uzbekistan. The protocol also retains the minimum standards for tax treaties resulting from the BEPS Action Plan and provides for assistance in the recovery of taxes
- 8 May: new tax treaty (including provisions of OECD Tax Convention) signed with Cyprus
- 28 April: tax treaty and protocol with Ukraine in force as of 18 April 2017 and applicable as of 1 January 2018 (Mémorial A 447 and Mémorial A 448, 28 April 2017)
- 14 March: tax treaty (signed on 6 September 1997) and protocol (signed on 30 September 2016) ratified by Ukraine
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2016
- 28 December: tax treaty with Brunei Darussalam to come into force on 26 January 2017, Uruguay on 11 January 2017 and Serbia on 27 December 2016. Applicability dates are also available (Mémorial A 307, 28 December 2016)
- 27 December: law of 23 December implementing new tax treaties with Brunei Darussalam, Senegal, Serbia, Uruguay, Ukraine (with protocol) and Hungary (replacing existing treaty) published (Mémorial A 270, 27 December 2016).
- 8 December: protocol on exchange of information with Tunisia in force as of 31 November and applicable as of 1 January 2017 (Mémorial A 247, 08 December 2016)
- 30 November: Bill n°7079 implementing new tax treaties with Brunei Darussalam, Senegal, Serbia, Uruguay, Ukraine (with protocol) and Hungary (replacing existing treaty) introduced in Luxembourg parliament
- 30 September: amending protocol signed by Luxembourg and Ukraine to the not yet in force Luxembourg-Ukraine tax treaty signed on 6 September 1997
- 7 March: new tax treaty with Andorra (including exchange of information upon request provisions) in force as of 7 March and applicable as of 1 January 2017 (Mémorial A 32 of 10 March 2016)
- 10 February: new tax treaty signed with Senegal (including provisions of OECD and UN Model Tax Conventions)
- 5 February: new tax treaty (replacing existing treaty of 23 May 2006) and new protocol on exchange of information upon request with Estonia in force as of 11 December 2015 and applicable as of 1 January 2016 (Mémorial A 12 of 5 February 2016)
- 22 January: protocol to France-Luxembourg tax treaty amending art.3 relating to the taxation of capital gain on participation in “real estate-rich” companies in force as of 1 February and applicable as of 1 January 2017 (Mémorial A 6 of 22 January 2016)
- 8 January: new tax treaty with Croatia (including exchange of information upon request provisions) in force as of 13 January and applicable as of 1 January 2017 (Mémorial A 2 of 08 January 2016).
| Country | Type | Status | Effective as of | Amended by |
|---|---|---|---|---|
| Albania | Treaty | Signed 14 January 2009 | N/A | |
| Andorra | Treaty |
Signed 2 June 2014 OECD model information exchange applies |
1 January 2017 | |
| Argentina | Treaty |
Signed 13 April 2019 OECD model information exchange applies |
N/A | |
| Armenia | Treaty |
Signed 23 June 2009 OECD model information exchange applies |
1 January 2011 | |
| Austria | Treaty |
Signed 18 October 1962 OECD model information exchange applies |
1 January 1961 |
Protocol of 21 May 1992 Protocol of 1 July 2009 Exchange of notes of 27 December 2006 |
| Azerbaijan | Treaty | Signed 16 June 2006 | 1 January 2010 | |
| Bahrain | Treaty |
Signed 6 May 2009 OECD model information exchange applies |
1 January 2011 | |
| Barbados | Treaty |
Signed 1 December 2009 OECD model information exchange applies |
1 January 2012 | |
| Belgium | Treaty |
Signed 17 September 1970 OECD model information exchange applies |
1 January 1972 |
Protocol of 11 December 2002 Protocol of 16 July 2009 Protocol of 5 December 2017 |
| Belgium | Protocol | Signed 31 August 2021 | N/A | |
| Botswana | Treaty |
Signed 19 September 2018 OECD model information exchange applies |
6 July 2021 | |
| Brazil | Treaty | Signed 8 November 1978 | 1 January 1981 | |
| Brunei | Treaty |
Signed 14 July 2015 OECD model information exchange applies |
1 January 2018 | |
| Bulgaria | Treaty | Signed 27 January 1992 | 1 January 1994 | |
| Cabo Verde | Treaty | Signed 13 January 2022 | ||
| Canada | Treaty |
Signed 10 September 1999 OECD model information exchange applies |
1 January 2001 |
Protocol of 8 May 2012 |
| Chile | Treaty |
Under negotiation OCED model information exchange applies |
1 January 2001 | |
| China (People's Republic) | Treaty | Signed 12 March 1994 | 1 January 1996 | |
| Columbia | Treaty | Signed 10 February 2022 |
| Country | Type | Status | Effective as of | Amended by |
|---|---|---|---|---|
| Croatia | Treaty |
Signed 20 June 2014 OECD model information exchange applies |
1 January 2017 | |
| Cyprus | Treaty |
Signed 8 May 2017 OECD model information exchange applies |
1 January 2019 | |
| Czech Republic | Treaty |
Signed 5 March 2013 OECD model information exchange applies |
1 January 2015 |
Agreement of 9 November 2020 |
| Denmark | Treaty |
Signed 17 November 1980 OECD model information exchange applies |
1 January 1979 |
Protocol of 4 June 2009 Protocol of 9 July 2013 |
| Egypt | Treaty | Under negotiation | N/A | |
| Estonia | Treaty |
Signed 7 July 2014 OECD model information exchange applies |
1 January 2016 | |
| Ethiopia | Treaty | Signed 29 June 2021 | ||
| Finland | Treaty |
Signed 1 March 1982 OECD model information exchange applies |
1 January 1980 |
Protocol of 24 January 1990 Protocol of 1 July 2009 |
| France | Treaty |
Signed 1 April 1958 OECD model information exchange applies |
1 January 1957 |
Protocol of 8 September 1970 Protocol of 21 November 2007 Protocol of 3 June 2009 Protocol amending art. 3 |
| France | New treaty |
Signed 20 March 2018 OECD model information exchange applies |
1 January 2020 |
Protocol of 10 October 2019 |
| Georgia | Treaty | Signed 15 October 2007 | 1 January 2010 | |
| Germany | New treaty |
Signed 23 April 2012 OECD model information exchange applies |
1 January 2014 | |
| Ghana | Treaty |
Signed 13 December 2021 OECD model information exchange applies |
||
| Greece | Treaty | Signed 22 November 1991 | 1 January 1996 | |
| Guernsey | Treaty |
Signed 10 May 2013 OECD model information exchange applies |
1 January 2015 | |
| Hong Kong SAR | Treaty |
Signed 2 November 2007 OECD model information exchange applies |
1 January 2008 |
Protocol of 11 November 2010 |
| Hungary | Treaty |
Signed 10 March 2015 OECD model information exchange applies |
1 January 2018 | |
| Iceland | Treaty |
Signed 4 October 1999 OECD model information exchange applies |
1 January 2002 |
Protocol of 28 August 2009 |
| India | Treaty |
Signed 2 June 2008 OECD model information exchange applies |
1 January 2010 |
| Country | Type | Status | Effective as of | Amended by |
|---|---|---|---|---|
| Indonesia | Treaty | Signed 14 January 1993 | 1 January 1995 | |
| Ireland | Treaty |
Signed 14 January 1972 OECD model information exchange applies |
1 January 1968 |
Protocol of 27 May 2014 |
| Isle of Man | Treaty |
Signed 8 April 2013 OECD model information exchange applies |
1 January 2015 | |
| Israel | Treaty | Signed 13 December 2004 | 1 January 2004 | |
| Italy | Treaty |
Signed 3 June 1981 OECD model information exchange applies |
1 January 1978 |
Protocol of 21 June 2012 |
| Japan | Treaty |
Signed 5 March 1992 OECD model information exchange applies |
1 January 1993 |
Protocol of 25 January 2010 |
| Jersey | Treaty |
Signed 17 April 2013 OECD model information exchange applies |
1 January 2015 | |
| Kazakhstan | Treaty |
Signed 26 June 2008 OECD model information exchange applies |
1 January 2014 |
Protocol of 3 May 2012 Protocol of 14 October 2019 |
| Kosovo | Treaty |
Signed 8 December 2017 OECD model information exchange applies |
1 January 2020 | |
| Kuwait | Treaty |
Signed 11 December 2007 OECD model information exchange applies |
Protocol of 25 March 2021 |
|
| Kyrgyzstan | Treaty | Under negotiation | N/A | |
| Laos | Treaty |
Signed 4 November 2012 OECD model information exchange applies |
1 January 2015 | |
| Latvia | Treaty | Signed 14 June 2004 | 1 January 2007 | |
| Lebanon | Treaty | Under negotiation | N/A | |
| Liechtenstein | Treaty |
Signed 26 August 2009 OECD model information exchange applies |
1 January 2011 | |
| Lithuania | Treaty |
Signed 22 November 2004 OECD model information exchange applies |
1 January 2007 |
Protocol of 20 June 2014 |
| Macedonia | Treaty |
Signed 15 May 2012 OECD model information exchange applies |
1 January 2014 | |
| Malaysia | Treaty | Signed 21 November 2002 | 1 January 2005 | |
| Mali | Treaty | Under negotiation | N/A |
| Country | Type | Status | Effective as of | Amended by |
|---|---|---|---|---|
| Malta | Treaty |
Signed 29 April 1994 OECD model information exchange applies |
1 January 1996 |
Protocol of 30 November 2011 |
| Mauritius | Treaty |
Signed 15 February 1995 OECD model information exchange applies |
1 January 1996 |
Protocol of 28 January 2014 |
| Mexico | Treaty |
Signed 7 February 2001 OECD model information exchange applies |
1 January 2002 |
Protocol of 7 October 2009 |
| Moldova | Treaty | Signed 11 July 2007 | 1 January 2010 | |
| Monaco | Treaty |
Signed 27 July 2009 OECD model information exchange applies |
1 January 2011 | |
| Mongolia | Treaty | Signed 5 June 1998 | 1 January 2004 | |
| Morocco | Treaty | Signed 19 December 1980 | 1 January 1984 | |
| The Netherlands | Treaty |
Signed 8 May 1968 OECD model information exchange applies |
1 January 1967 |
Protocol of 16 October 1990 Protocol of 29 May 2009 |
| New Zealand | Treaty | Under negotiation | N/A | |
| Norway | Treaty |
Signed 6 May 1983 OECD model information exchange applies |
1 January 1986 |
Protocol of 7 July 2009 |
| Oman | Treaty | Under negotiation | N/A | |
| Pakistan | Treaty | Under negotiation | N/A | |
| Panama | Treaty |
Signed 1 October 2010 OECD model information exchange applies |
1 January 2012 | |
| Poland | Treaty |
Signed 14 June 1995 OECD model information exchange applies |
1 January 1997 |
Protocol of 7 June 2012 |
| Portugal | Treaty |
Signed 25 May 1999 OECD model information exchange applies |
1 January 2001 |
Protocol of 7 September 2010 |
| Qatar | Treaty |
Signed 3 July 2009 OECD model information exchange applies |
1 January 2011 | |
| Romania | Treaty |
Signed 14 December 1993 OECD model information exchange applies |
1 January 1996 |
Protocol of 4 October 2011 |
| Russia | Treaty |
Signed 28 June 1993 OECD model information exchange applies |
1 January 1998 |
Protocol of 21 November 2011 Protocol of 6 November 2020 |
| Rwanda | Treaty |
Signed 29 September 2021 OECD model information exchange applies |
N/A |
| Country | Type | Status | Effective as of | Amended by |
|---|---|---|---|---|
| San Marino | Treaty |
Signed 27 March 2006 OECD model information exchange applies |
1 January 2007 |
Protocol of 18 September 2009 |
| Saudi Arabia | Treaty |
Signed 7 May 2013 OECD model information exchange applies |
1 January 2015 | |
| Senegal | Treaty |
Signed 10 February 2016 OECD model information exchange applies |
1 January 2019 | |
| Serbia | Treaty |
Signed 15 December 2015 OECD model information exchange applies |
1 January 2017 | |
| Seychelles | Treaty |
Signed 4 June 2012 OECD model information exchange applies |
1 January 2014 | |
| Singapore | Treaty |
Signed 9 October 2013 OECD model information exchange applies |
1 January 2016 | |
| Slovakia | Treaty | Signed 18 March 1991 | 1 January 1993 | |
| Slovakia | New treaty | Under negotiation | ||
| Slovenia | Treaty |
Signed 2 April 2001 OECD model information exchange applies |
1 January 2003 |
Protocol of 20 June 2013 |
| South Africa | Treaty | Signed 23 November 1998 | 1 January 2001 | |
| South Africa | Protocol | Under negotiation | ||
| South Korea | Treaty |
Signed 7 November 1984 OECD model information exchange applies |
1 January 1984 |
Protocol of 29 May 2012 |
| Spain | Treaty |
Signed 3 June 1986 OECD model information exchange applies |
1 January 1988 |
Protocol of 10 November 2009 |
| Sri Lanka | Treaty |
Signed 31 January 2013 OECD model information exchange applies |
1 January 2015 | |
| Sweden | Treaty |
Signed 14 October 1996 OECD model information exchange applies |
1 January 1999 |
Protocol of 7 September 2010 |
| Switzerland | Treaty |
Signed 21 January 1993 OECD model information exchange applies |
1 January 1994 |
Protocol of 25 August 2009 Protocol of 11 July 2012 |
| Syria | Treaty | Under negotiation | N/A | |
| Taiwan | Treaty |
Signed 19 December 2011 OECD model information exchange applies |
1 January 2015 | |
| Tajikistan | Treaty |
Signed 9 June 2011 OECD model information exchange applies |
1 January 2014 |
| Country | Type | Status | Effective as of | Amended by |
|---|---|---|---|---|
| Thailand | Treaty | Signed 7 May 1996 | 1 January 1999 | |
| Trinidad & Tobago | Treaty | Signed 7 May 2001 | 1 January 2004 | |
| Tunisia | Treaty |
Signed 27 March 1996 OECD model information exchange applies |
1 January 2000 |
Protocol of 8 July 2014 |
| Turkey | Treaty |
Signed 9 June 2003 OCED model information exchange applies |
1 January 2006 |
Protocol of 30 September 2009 |
| Ukraine | Treaty |
Signed 6 September 1997 OECD model information exchange applies |
1 January 2018 |
Protocol of 30 September 2016 |
| United Arab Emirates | Treaty |
Signed 20 November 2005 OECD model information exchange applies |
1 January 2010 |
Protocol of 26 October 2014 |
| United Kingdom | Treaty |
Signed 24 May 1967 OECD model information exchange applies |
1 January 1966 |
Protocol of 24 May 1967 Protocol of 18 July 1978 Protocol of 28 January 1983 Protocol of 2 July 2009 |
| United Kingdom | New treaty | Signed 7 June 2022 | N/A | |
| United States of America | Treaty |
Signed 3 April 1996 OECD model information exchange applies |
1 January 2001 |
Protocol of 20 May 2009 |
| Uruguay | Treaty |
Signed 10 March 2015 OECD model information exchange applies |
1 January 2018 | |
| Uzbekistan | Treaty |
Signed 2 July 1997 OECD model information exchange applies |
1 January 2001 |
Protocol of 18 September 2017 |
| Vietnam | Treaty | Signed 4 March 1996 | 1 January 1996 |
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